Journal of Innovation in Business and Economics
Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics

Audit Delay: Case Studies at Conventional Banking in Indonesia

Yashinta Putri Wijayanti (Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang)
Zaky Machmuddah (Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang)
Stephanus Dwiarso Utomo (Faculty of Economics and Business, Universitas Dian Nuswantoro, Semarang)

Article Info

Publish Date
22 Apr 2019

Abstract

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

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Journal Info
Journal of Innovation in Business and Economics
Website

Abbrev

jibe

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

The Journal of Innovation in Business and Economics (JIBE) is published by the Department of Economics and Business at University of Muhammadiyah Malang in 2017. Previously this journal was known as Jurnal Media Ekonomi that was initially published in 2000. In 2011 until 2016, this journal was ...